Judgment briefs
Supreme Court of India

Harshit Harish Jain & Anr. v. The State of Maharashtra & Ors.

Maharashtra Stamp Act, 1958 – s.48(1)

Allowed
Court
Supreme Court of India
Decided
24 Jan 2025
Citation
[2025] 1 S.C.R. 934
Case no.
CIVIL APPEAL No. 1002/2025
Bench
Vikram Nath, Sanjay Karol, Sandeep Mehta

Issue for consideration

Whether the amended six-month limitation, introduced by the 24.04.2015 amendment to Section 48(1) of the Maharashtra Stamp Act, 1958 governs the Appellants’ claim for stamp duty refund, particularly when the Cancellation Deed was executed prior to the thereafter.

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